(1), historical evolution: the former Ministry of Finance State Taxation Administration of The People's Republic of China (bureau level), 1950 was established, 1988 was renamed as State Taxation Administration of The People's Republic of China, and was transformed into an institution directly under the State Council (deputy ministerial level). 1993 was named as State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
(2) Functionally, it is the competent authority in China's economic field, drafting and implementing the development strategies, principles and policies, medium and long-term plans, reform plans and other relevant policies of finance and taxation; Participate in the formulation of macroeconomic policies; Put forward some suggestions on macro-control and comprehensive balance of social financial resources by using fiscal and taxation policies.
(3), belongs to the ministerial unit.
2, the difference:
(1), organ attribute: the Ministry of Finance is a department of the State Council, and State Taxation Administration of The People's Republic of China is a directly affiliated institution of the State Council;
(2) The management direction is different: State Taxation Administration of The People's Republic of China is responsible for the collection of taxes and fees, while the Ministry of Finance is responsible for the collection of some taxes and fees, and also undertakes other economic management responsibilities such as distribution;
(3) The leadership attributes below the provincial level are different: the tax bureau is led by the higher tax bureau and the government at the same level, and the finance bureau is led by the local government.
(4) The power of punishment is different: the tax bureau has the right to directly freeze the bank deposit account of the taxpayer, that is, the management object, while the Ministry of Finance does not, and it must be frozen by the court.
Extended data:
I. People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are directly affiliated institutions in charge of tax work in the State Council. Its main responsibilities are:
1. Draft tax laws and regulations and detailed rules for implementation, put forward suggestions on tax policies, report and issue them together with the Ministry of Finance, and formulate implementation measures. Responsible for the interpretation of tax collection and management and general tax issues during the implementation of tax laws and regulations, and file with the Ministry of Finance afterwards.
2. Responsible for organizing the implementation of central tax, * * tax and fund (fee) collection and management stipulated by laws and regulations, and strive for all receivables.
3. Participate in the study of macroeconomic policies, study the division of tax rights between the central and local governments, put forward suggestions on improving the tax-sharing system, study the overall level of tax revenue, and put forward suggestions on macro-control by means of taxation.
4. Responsible for organizing the implementation of the reform of tax collection management system, drafting draft laws and regulations on tax collection management and formulating detailed rules for implementation, formulating tax business and tax collection management rules and regulations and supervising their implementation, supervising and inspecting the implementation of tax laws, regulations and policies, and guiding and supervising local tax work.
5. Be responsible for planning and organizing the implementation of the tax service system, formulating the tax service management system, standardizing the tax service behavior, formulating and supervising the implementation of the taxpayer's rights and interests protection system, protecting the legitimate rights and interests of taxpayers, fulfilling the obligation of providing convenient, high-quality and efficient tax service, organizing the implementation of tax publicity, formulating the management policy of registered tax agents and supervising the implementation.
6. Organize the implementation of classified management and professional services for taxpayers, and organize the implementation of tax service and tax source management for large enterprises.
7 responsible for the preparation of long-term and annual tax plans, carry out tax source investigation, strengthen tax analysis and forecast, organize tax relief and other specific matters.
8, responsible for the development of tax management information system, formulate long-term planning of tax management information construction, organize the implementation of golden tax project construction.
9, to carry out international exchanges and cooperation in the field of taxation, participate in the negotiation of tax relations between countries (regions), initialling and implementing relevant agreements.
10, handle import and export goods tax and export tax rebate business.
1 1. Implement vertical management of the national tax system, cooperate with the provincial people's government to implement dual leadership of the provincial local taxation bureau, and put forward opinions on the appointment and removal of the director of the provincial local taxation bureau.
12, to undertake other tasks assigned by the State Council.
Two. The main functions of the Ministry of Finance:
1. Formulate fiscal and taxation development strategies, plans, policies and reform programs and organize their implementation. Analyze and predict the macroeconomic situation, participate in the formulation of macroeconomic policies, and put forward suggestions on using fiscal and taxation policies to implement macroeconomic regulation and control and comprehensively balance social financial resources. Formulate distribution policies between the central and local governments and between the state and enterprises, improve fiscal and taxation policies, and encourage the development of public welfare undertakings.
2. Draft laws and administrative regulations on finance, finance and accounting management, formulate departmental rules, and supervise their implementation. Organize international negotiations on foreign-related finance and debt, and initialled relevant agreements and agreements.
3, responsible for the central government revenue and expenditure management. Prepare the draft annual central budget and final accounts and organize their implementation. Organize the formulation of expenditure standards and quotas, and examine and approve the annual budgets and final accounts of departments (units). Entrusted by the State Council, he reports the financial budget, implementation and final accounts to the National People's Congress and its Standing Committee. Responsible for the asset management of government investment funds invested by the central government. Be responsible for making the central budget and final accounts public.
4, responsible for organizing the drafting of tax laws, administrative regulations and their implementation rules and tax policy adjustment plan. Participate in foreign-related tax negotiations and sign foreign-related tax agreements and draft agreements. Put forward tariff and import tax policies, and organize the formulation of tax-free industrial policies and related management systems. Formulate tariff negotiation plans, participate in relevant tariff negotiations, and put forward suggestions on levying special tariffs.
5, according to the division of labor is responsible for the management of government non tax revenue. Responsible for the management of government funds and administrative fees according to regulations. Manage financial bills. Formulate lottery management policies and related measures, supervise the lottery market, and manage lottery funds according to regulations.
6. Organize the formulation of treasury management system and centralized treasury receipt and payment system, guide and supervise the central treasury business, and carry out treasury cash management. Formulate measures for the preparation of government financial reports and organize their implementation. Responsible for formulating the government procurement system and supervising and managing it. Responsible for the negotiation of opening the government procurement market.
7, formulate and implement the government's domestic debt management system and policy. Formulate central and local government debt management systems and measures according to law. Prepare a plan for the limit of the balance of national debt and local government debt. Unified management of government foreign debt, the development of basic management system.
8, lead the preparation of state-owned assets management report. According to the authorization of the State Council, centralized and unified performance of the responsibilities of the central state-owned financial capital investors. Formulate unified national rules and regulations for the management of state-owned financial capital. Formulate rules and regulations on the management of state-owned assets in administrative institutions and organize their implementation, and formulate expenditure standards and policies that need to be uniformly stipulated throughout the country.
9 responsible for reviewing and summarizing the draft budget and final accounts of state-owned capital operation nationwide, formulating the budget system and measures for state-owned capital operation, and collecting the state-owned capital gains of central-level enterprises. Responsible for formulating and organizing the implementation of enterprise financial system. Responsible for the management of non-trade foreign exchange and balance of payments of administrative institutions and social organizations within the financial budget.
10, responsible for reviewing and compiling the draft budget and final accounts of the national social insurance fund, formulating the financial management system of relevant funds (funds) together with relevant departments, and undertaking the financial supervision of social insurance funds.
1 1, responsible for handling and supervising the central government's economic development expenditure and financial allocation for central government investment projects, participating in formulating policies related to central infrastructure investment and formulating infrastructure financial management systems.
12. Undertake multilateral and bilateral financial dialogues with relevant countries and regions assigned by the State Council, and carry out international exchanges and cooperation in the financial field. Manage loans (grants) from multilateral development institutions and foreign governments according to regulations. Participate in relevant international financial organizations on behalf of our government.
13, responsible for managing national accounting work, supervising and standardizing accounting behavior, formulating and organizing the implementation of a unified national accounting system, guiding and supervising the business of certified public accountants and accounting firms, and guiding and managing social audits. Manage the related work of asset appraisal according to law.
14. Managing the National Social Security Fund Council.
15. Complete other tasks assigned by the CPC Central Committee and the State Council.
Baidu encyclopedia-Ministry of finance
Baidu Encyclopedia-State Taxation Administration of The People's Republic of China